Factors Affecting the Accountability of Village Fund Management through the Implementation of the Village Financial System (Siskeudes) in Several Villages in Jatipurno District, Wonogiri Regency
DOI:
https://doi.org/10.62951/ijbmir.v2i2.134Keywords:
Human Resources, Siskeudes, Village Fund AccountabilityAbstract
The implementation of the Village Financial System (Siskeudes) in the management of village funds in Jatipurno Village, Wonogiri Regency, plays an important role in increasing the accountability and transparency of the use of the village budget. This system allows village officials to manage finances in a more structured manner, reduce the potential for errors in record-keeping, and make it easier to report finances to the community and local governments. This study aims to analyze the factors that affect the accountability of village fund management through the implementation of the Village Financial System (Siskeudes) in several villages in Jatipurno District, Wonogiri Regency. Siskeudes is expected to increase transparency and accountability in the management of village funds. However, this study found several obstacles faced in its implementation, including limited human resources, inadequate technological infrastructure, and lack of support from local governments. This research is expected to provide recommendations to increase the effectiveness of the implementation of Siskeudes in the management of village funds in the future.
References
Fitria, L. and (2020), “The Level of Readiness of Village Officials in Implementing Siskeudes in Wonogiri Regency,” Journal of Management and Business, pp. 205–220.
Hidayat, A. R. (2023), “Factors that affect the accountability of village fund management through the implementation of the village financial system (siskeudes) in villages in Waru District, Sidoarjo Regency,” Journal of Accounting Research - Vol 1, No. 3, pp. 329–343.
Ismail, R. (2020), Village Financial Management: Theory and Practice. Jakarta: Gramedia Pustaka Utama.
Junaidi, A. and (2021), “The Impact of the Implementation of the Village Financial System on the Accountability of Village Fund Management in Central Java,” Journal of Accounting and Finance, pp. 113–125.
Mangkunegara, A. P. (2017), Corporate Human Resource Management. Bandung: PT Remaja Rosdakarya.
Mardiasmo (2018), Public Sector Accounting. Yogyakarta: Andi Offset.
Mulyadi, D. (2021), Accountability and Transparency in Public Financial Management. Bandung: Alfabeta.
Nasution, S. (2019), Management Information Systems for the Public Sector. Jakarta: Salemba Four.
Prasetyo, E. (2022), “The Influence of Technology Infrastructure on the Effectiveness of Management Information Systems in Villages,” Journal of Public Administration, pp. 78–90.
Subekti, A. (2022), Village Financial Management Practices in Indonesia. Surabaya: Pustaka Setia.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 International Journal Business, Management and Innovation Review

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.